BY ORDER OF THE SECRETARY OF THE TREASURY

TREASURY ORDER: 111-02

DATE: April 3, 2003

SUNSET REVIEW: April 3, 2007

SUBJECT: Oversight for the Alcohol and Tobacco Tax and Trade Bureau, and Customs

                     Revenue Functions

By virtue of the authority vested in the Secretary of the Treasury, it is ordered that:

1.         DELEGATION TO ASSISTANT SECRETARY (TAX POLICY). 

            a.         The Assistant Secretary (Tax Policy) shall exercise supervision over the Alcohol and Tobacco Tax and Trade Bureau.  The Assistant Secretary (Tax Policy) may redelegate any or all of the authorities, powers, duties, and responsibilities inhering in this supervisory function to the Deputy Assistant Secretary (Tax, Trade and Tariff Policy).

            b.         All authorities, powers, duties, and responsibilities relating to the Customs revenue functions vested in the Secretary of the Treasury, as those functions are set forth and defined in the Homeland Security Act of 2002 and as may be further defined by Treasury Orders and Directives, are delegated to the Assistant Secretary (Tax Policy),  who shall consult with and be subject to the policy guidance of the Office of the Under Secretary (International Affairs) on matters of trade policy.  The Assistant Secretary (Tax Policy) may redelegate any or all of these authorities, powers, duties, and responsibilities to the Deputy Assistant Secretary (Tax, Trade and Tariff Policy).

2.         Deputy Assistant Secretary (Tax, Trade and Tariff Policy).  There is established in the Office of Tax Policy a Deputy Assistant Secretary (Tax, Trade and Tariff Policy), who shall report to the Assistant Secretary for Tax Policy.  Authority delegated to the Deputy Assistant Secretary (Tax, Trade and Tariff Policy) may be redelegated.

3.         CANCELLATION.  The following Treasury Orders and Directives are rescinded:  Treasury Order 120-04, “Approval of Rulemaking Documents Relating to the Alcohol and Tobacco Tax and Trade Bureau,” dated February 24, 2003; Treasury Directive 15-02, “Access to Records,” dated June 28, 1993; Treasury Directive 15-11, “Approval of Regulations on Viticultural Areas,” dated September 25, 1992; and Treasury Directive 15-24, “Authority of Deputy Assistant Secretary (Regulatory, Tariff and Trade Enforcement),” dated November 24, 1992.  Existing Treasury Orders and Directives, until modified or rescinded, shall be read to conform to this Order.

4.         AUTHORITIES.

a.         Title 26, United States Code, section 7801(a) and Title 31, United States Code, section 321(b).

            b.        Title 6, United States Code, section 212 (section 412 of the Homeland Security Act of 2002).

5.         OFFICE OF PRIMARY INTEREST.   Office of Tax Policy.

John W. Snow

Secretary of the Treasury